United States Tax Court.
Memorandom Findings of Fact and Opinion
WHALEN, Judge:
Respondent determined a tax deficiency of $379,624 and an addition to tax under section 6653(b)(1) of $189,812 in petitioner's Federal income tax for taxable year ending December 31, 1980. All section references are to the Internal Revenue Code as in effect for that year.
The principal issues for decision are: (1) Whether petitioner realized...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.